The Construction Industry Scheme (CIS) is a scheme issued by Her Majesty’s Revenue & Customs (HMRC) in the United Kingdom. CIS specifies the rules that contractors or deemed contractors in the construction industry must follow when they make payments to construction work subcontractors. Deemed contractors are organizations whose core business is not construction, but whose annual spending on construction is high.

This paper describes the following information:

Setup for CIS deductions from subcontractor payments

Working with CIS

Modified forms

Reports

For more information about the hotfix download, see Microsoft Knowledge Base article 2617966. For more information about other features that apply to the United Kingdom, refer to the Help. Information that is specific to the United Kingdom includes (GBR) in the title.